TAXATION | General Principtes Detinition and Concept of Taxation Nature and Characteristics of Taxation COR vs, Algue, nc, GR No, -28896 doted Februry 17, 1988 frouas vs, CFA, GR No, (-25043 dated April 26, 1968 Sison, Jr vs. Ancheta, GR No, $9431 dated July 25, 1984 Tan Tiong Bio vs. CR, GA No, (15778 dated Aprii23, 1962 Purpose of Taxation 1. Toraise revenues 2, Regulatory / Special 3. Others Philippine Airlines, nc. v8. Edu, GR No. 141383 doted August 15, 1988 smena vs. Orbos, GR No, 99886 dated March 31, 1993 Caltex Phils, Ine, v8. COA, GR No. 92585 dated May 8; 1992 Principles of sound tax syst 1, Fiscal adequacy 2. Administrative feasibility 3. Theoretical justice Theory and basis af taxation 1. Lifebload theory 2. Necessity theory 3. Benefits-Pratection theory 4. Jurisdiction aver subject and objects (From SC Syllabus} Gomes vs. Palomar, GA No. [23645 doted October 29, 1968 torenco vs. Posadas, GR No. 43082 dated June 18, 1937 Aspects or Stages of Taxation {include refund from S€ Syllabus), Tax compared to the following 1. Police power and Eminent Domain 2. TollFee I. Sec, 455 ofthe Lacal Government Code; 3, License Fees or Charges Philippine Airlines, Inc. vs. Edu, GR No. (41383 doted August 15, 1988 Angeles University Foundation vs, City of Angeles, GR No. 18999 dated tune 27, 2012 City of Hoita ws. Villanueva, GR No, ¢-12695 doted March 23, 1959 4, Speetal Assessment |, Sec, 240 of the (oral Government Code Repu Becolod- Murcia Mila Co, fe GR. 1982026 ted ay 9, 1999 5. Toll Fees |. Sec. 455 of the Local Government Code Dine vs, Secretary of Finance, GR No. 193007 dated July 19, 20116. Customs Duties Garcia vs. The Executive Secretary, GRNo, 101273 dated July 3, 1992 7. Debt | Rule. on Compensation under the Chil Code (Art, 1279} | Are taxes subject to set-off? Francia vs. IAC, GR No, 67649 dated June 28, 1988 Philex Mining vs. Ci, GA No. 125704 dated August 28, 1988 Dorningo vs. Gavtites, GA No. (-18994 dated June 29, 1963 Air Canada vs. Cif, GR No. 163507 dated January 11, 2016 (set-off issue) H. Other Principles and Doctrines 1. Double Taxation L xinds |, Mades of eliminating double taxation 1. RMO No. 72-2010 dated August 25, 2010 2. RMO No, 8-2017 dated October 24, 2010 ‘CIR vs, Solldbank, GR No. 148191 doted Noveriber 25, 2003 ‘Nursery Core Comporation vs, Acevedo, GH No. 180651 dated July 30, 2024 ‘CIR vs... Johnsan and Sons, Inc, GA No, 427105 dated June 25, 1999 Deutsche Bank AG Manila Branch vs. CIR GR No, 188660 dated August 19, 2013 2. Taxpayer's sult Mamnba vs. Lara, GR No. 165109 dated December 14, 2009 3. Classification of Taxes, |. Different Classifications Separate Opinion of Justice Bersermin in CIR vs, Pilipinas Shel, GR No. 188497 dated February 19, 2034 4. Construction and applicability of tax laws GIR vs. Filipinas Compania De Segures, GRNo. {24880 dated Apr! 29, 1960 CIR vs. CA, GRNo. 115349 dated April 18, 1997 Manila international Airport Authority vs. CA, GR No. 155850 dated July 20, 2008 5. Tax Amnesty |. Nature and Benefits |i, Old Amnesty Laws RA No, 9480 dated May 24, 2007 and RA No. 9399 dated March 20, 2007 1. Administrative Amnesty ~ "Last Priority in Tax Ausit” 6. Laws. Regulation Secretary of Finance vs. Piippine Tobacco Institute, Inc, GR No. 210251 dated Apri 17, 2017 |. Inherent Limitations 1. Public Purpose Poscuel us. Secretary of Public Warks, GR No. L-10405 dated December 29, 1960 2. Legislative i Nature | Delegation to Local Government Units3 5 A. Delegation to the President 1. Sec. 28(2) Article Viof the Constitution 2, Flenible Tarif Clause ~ Sec, 401 of the Tariff and Customs Code li, Delegation to administrative agencies Pepsi Cola Battling Co. of the Phils. vs. Municipality of Tonauan, GR No. 1-#1156 dated February 27, 1976 Abakedo Guro Porty ist vs. Executive Secretory, GR No, 168056 dated September 1, 2005 Gorcto vs, The Executive Secretary, GR No, 101273 dated July 3, 1992 Ciftys, CA, GR No, 119762 dated August 29, 1996 Territorial |, Rule on situs of taxation of different kinds oF taxes International Comity 4. See.2 Art Ilof the Canstitution fi, See, 32(b)(7)() oF the NIRC li, See, 159 ofthe Local Government Code Exemption of Government entities, 1. See. 27(C)of the NRC ii, See, 133(0) of the Local Government Code ‘Manila ternational Airport Authority vs. CA, GR No, 155650 dated July 20, 2006 jencies and instrumentalities 1. Constitutional Limitations 1 6, Bue Process and Equal Protection Tan ve. Del Rosaria, GR No. 109280 dated October 3, 1994 PAGCOR vs. The BIR, GR No. 172087 dated March 25, 2011 Prohibition against imprisonment for non-payment of poll tax 1. Sec. 20 rt i of the Constitution li, Community Tax under the Lotal Gavernment Code. Uniformity and Equality of Taxation See, 28(1) Art, Vif the Constitution Tolentino vs. Seeretary of Finance, GR No, 115455 dated October 30, 1995 ‘Abakada Guro Porty List ws. Executive Secretary, GR No. 168056 dated September J, 2005 Tan ws. Del Rosario, GR No, 108280 dated October 3, 1994 ‘Authority of the President to Impose tariff rates |, Sec. 28(2) Artic Vi of the Constitution li, Flexible Tariff Clause ~See, 401 of the Tatif and Customs Code ‘Nonvimpairment of obligation of contracts / Grant of Franchise Sec, 10 Art of the Constitution li, See. 11 Art. XI'af the Canstitution ‘Meralco vs. Province of taguao, GR No. 131359 dated May 5, 1999 Smart Communications, nc vs. City of Davao, GR No, 155401 dated September 16, 2008 Infringement of Religious Freedom